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    <title>2007 (3) TMI 124 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, Kolkata modified the first Appellate Order by waiving the penalty imposed on the appellant for using Cenvat Credit to discharge duty liability. The penalty was waived as the appellant admitted to the breach of law, cooperated, and paid interest. Steps were directed to recover any shortfall in duty payment, and the appeal was partly allowed.</description>
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      <description>The Appellate Tribunal CESTAT, Kolkata modified the first Appellate Order by waiving the penalty imposed on the appellant for using Cenvat Credit to discharge duty liability. The penalty was waived as the appellant admitted to the breach of law, cooperated, and paid interest. Steps were directed to recover any shortfall in duty payment, and the appeal was partly allowed.</description>
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